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December 2022 Tax Updates: Guidance from the General Department of Taxation for owners of e-commerce trading platforms to provide information.

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December 2022 tax updates: guidance from the general department of taxation for owners of e-commerce trading platforms to provide information

This December 2022 publication of our Tax and Accounting Updates looks at a reminder for 2022 year-end lodgements and finalisations, guidance from the General Department of Taxation for owners of e-commerce trading platforms to provide information according to the provisions of Decree 91/2022/ND-CP, changes of the export C/O RCEP form and the additional C/O declaration, and our regular review of recent Official Letters released by the Tax Authorities.

Reminder: 2022 Year-end Lodgements and finalisations

Corporate taxpayers are reminded that they are required to finalise and lodge 2022 Financial Statements, 2022 Tax Finalisation returns, and associated schedules/appendixes with the authorities no later than the last day of the third month of the following year after year end (31 March 2023, for those taxpayers with a standard 31 December 2022 financial year end). For foreign invested entities, the financial statements are required to be audited before lodgement together with the income tax returns, so it is critical that audit and tax finalisation plans are well underway for Vietnamese enterprises.

Individual taxpayers should also ensure that their tax finalisation matters for 2022 are in hand, where (generally) (i) They have a tax liability to the state, or (ii) They wish to claim a refund or credit.

Taxpayers can authorise their employers to finalise on their behalf where the taxpayer has had only one single source of employment income during the tax year.

Otherwise, they need to undertake a self-finalisation or authorise another party (commonly a service provider or another individual) to conduct on their behalf. In this case, the finalisation returns are required to be lodged by the end date of the fourth month of the following year from year end (i.e., by 30 April 2023).

Instructions from the General Department of Taxation for owners of e-commerce trading platforms to provide information according to the provisions of Decree 91/2022/ND-CP

The Vietnamese Government recently issued Decree 91/2022/ND-CP (Decree 91) amending and supplementing some of articles of Decree 126/2020/ND-CP (Decree 126) guiding the Law on Tax Administration, in which there are regulations on the responsibility of organisations as the owners of e-commerce platforms to provide information to the tax authority. To produce further guidance for implementing these regulations, on 14 November 2022, the General Department of Taxation released Official Letter 4205/TCT-DNNCN.

Accordingly, based on the basis in Clause 7, Article 1 and Clause 1, Article 2 of Decree 91 and Article 19 of Decree 125/2020/ND-CP, the General Department of Taxation provided the following guidance:

  • Subjects to provide information include traders and organisations that own e-commerce platforms offering an environment for traders, organisations and individuals who are not the platform owners to conduct part or all of trade promotion activities, sell goods or provide services as prescribed by the Government on e-commerce.
  • Process and timeline: Information is required to be provided on a quarterly basis, and submitted by the last day of the first month following the reporting quarter end. Where these days fall into public holidays, the deadline will be the following day right after the public holidays. Please note that regulations on providing information took effect and were applicable from quarter 4 of 2022, therefore the deadline for this period is on 31 January 2023.
  • Information provided: owners of the e-commerce platforms are responsible for providing fully, accurately and on time the general information of traders, organisations and individuals doing business on the e-commerce floor, including seller’s name, tax identification number or personal identification number or identity card or passport, address, and phone number. Particularly for e-commerce platforms with online ordering functions, in addition to the above general information, they must also provide information about sales through the online ordering function. Where the e-commerce platforms do not fully store the above-mentioned general information, it is still required to provide complete, accurate and timely information under the actual information stored at the e-commerce platform. For the next period of information provision, the e-commerce platform owners are responsible for requesting traders, organisations and individuals to supplement general information in accordance with the provisions.
  • Form of providing information: required information will be submitted through the Portal of the General Department of Taxation according to the data format specified in the Appendix attached to the Official Letter.

The owner of the e-commerce platform that fails to provide information as prescribed will be penalised according to regulations of Article 19 of Decree 125/2020/ND-CP.

Postponing the time of declaring and paying taxes on behalf of individuals receiving dividends and rewards by securities

In order to create convenience for taxpayers, in Decree 91/2022/ND-CP, the Government has amended and supplemented regulations on tax declaration and submission on behalf of individuals receiving dividends and rewards by securities.

Specifically, several provisions in Decree 126/2020/ND-CP cause difficulties for taxpayers. In particular, according to Point d.1 Clause 5 Article 7, depending on the specific case indicated in the regulation, either securities companies, or commercial banks, or securities issuing organisations, or fund management companies where individuals entrust the investment portfolio (hereinafter referred to as “organisations paying tax on behalf”), are responsible for declaring and paying tax on behalf of individuals receiving dividends and rewards by securities. This regulation was effective from 5 December 2020. In order to implement that regulation, securities companies need to build information technology application software to track the income of individual investors for tax deduction. However, up to now, the software development of securities companies has not been completed. Therefore, Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP allowing that provision to be implemented from 1 January 2023, is a necessary measure.

Decree 91 also stipulates that where an individual receives a stock dividend, or an existing individual shareholder receives a bonus in securities recorded in the investor’s securities account from 31 December 2022 or earlier, and has not had tax declared by organisations paying tax on behalf, individuals shall declare and pay tax according to the provisions of the Law on Personal Income Tax. Individuals will not be administratively sanctioned for late filing of tax returns as well as not for late payment interest (if any)

Changing the export C/O RCEP form and the additional C/O declaration

On 18 November 2022, the Minister of Industry and Trade issued Circular 32/2022/TT-BCT amending Circular 05/2022/TT-BCT on regulations Comprehensive regional (RCEP), including several Appendixes related to certification and checking the origin of goods (C/O, or Certificate of Origin) as follows:

  • Replacing Appendix I on specific rules at Point a, Clause 1, Article 4 of Circular 05/2022/TT-BCT by Appendix I enclosed with Circular 32/2022/TT-BCT
  • Replacing Appendix III on the C/O Form RCEP for export and the additional C/O declaration form at Point c, Clause 1, Article 4 of Circular 05/2022/TT-BCT by Appendix II attached to the Circular 32/2022/TT-BCT.
    The list of Vietnam’s RCEP C/O agencies and organisations is updated on the electronic management and certification system of the Ministry of Industry and Trade at

Circular 32/2022/TT-BCT with the C/O sample RCEP exported and the C/O supplementary form takes effect and is applied from 1 January 2023.

Official Letters Released

Official Letters are releases showing the Tax and other Authorities’ interpretation and application of Vietnam’s Taxation Laws, providing guidance to taxpayers in Vietnam.

Notice from the Department of Labour, War Invalids and Social Affairs to businesses in Ho Chi Minh City on the submission of Reports on Labour and Salary in 2022 and the plan for Tet bonuses in 2023

On 14 November 2022 of the Department of Labour, War Invalids and Social Affairs issued Official Letter 33700/SLDTBXH-LD concerning reports on labour and salary situation in 2022 and the 2023 Tet bonus plan.

This document requires businesses in Ho Chi Minh City to report on the 2022 salary payment and the 2023 New Year bonus plan (according to the form attached to the Official Letter) before 25 December 2022 for the Department of Labour, War Invalids and Social Affairs to summarise to the Ministry of Labour.

At the same time, businesses must plan and announce the New Year bonus levels for 2023 (including allowances, ticket support, train tickets to Tet …) for employees to create peace of mind, and to focus on production and business. Information includes the specific publication of the time of paying salary and bonuses, and Tet holiday time.

The Department of Labour also noted that the enterprise must ensure that salary and bonus payments are undertaken fully and timely as published according to the announced plan, avoiding salary and bonus debts leading to the risk of labour disputes. Where enterprises have difficulties paying salaries and Tet bonuses, they should inform and discuss with the grassroots trade union and report to the Department of Labour, Invalids and Social Affairs, the District Labour Union to coordinate and support.

Regarding the Lunar New Year holiday schedule, enterprises must ensure compliance with the provisions of Points b, Clause 1 and Clause 3, Article 112 of the Labour Code. If combined with the Lunar New Year with annual leave, it must be agreed, with the consent of employees and publicised before implementation.

Reminder for Health Insurance payments in December 2022 which must be paid before 25 December 2022

On 30 November 2022, Ho Chi Minh City Social Insurance Office released Official Letter 8156/BHXH-QLT on Social Insurance declarations and payments and extending validity of Health Insurance cards in 2023.

According to the Official Letter, for the validity of Health Insurance card of employees to be continuously extended from 1 January 2023, companies need to pay Social Insurance and Health Insurance for December 2022 before 25 December 2022, instead of the last day of the month as usual.

Until 31 December 2022, if enterprises will still not complete Social Insurance and Health Insurance payments, validity of Health Insurance card of their employees will not be extended on time and enterprises must be responsible if the delay impact the medical examination and treatment benefits of their employees.

Exemption from preparing Master File where related parties are not multinational group’s company members

On 30 November 2022, Hanoi Department of Taxation released Official Letter 59003/CTHN-TTHT on preparation of Master File for related party transactions.

According to this letter, if an enterprise incurs borrowing transactions with its related parties specified in Article 5, Decree 132/2020/ND-CP, such enterprise is considered engaging related party transactions and is responsible to declare, determine the arms’ length price, declare information on related parties and related parties transactions following Appendix I, II, and III enclosed with Decree 132/2020/ND-CP, and submit together with the CIT finalisation return at the year end.

In case the related party of the enterprise is not a member of multinational group, the company is not required to prepare list of information and documents required in the Master File, following the Appendix III enclosed with Decree 132/2020/ND-CP.

Foreign Contractor Tax when buying airline tickets online from a foreign firm

On 6 December 2022, the Hanoi Tax Department issued Official Letter 59940/CTHN-TTHT about Foreign Contractor Tax when buying airline tickets online from a foreign provider.

Accordingly, where a company buys airline tickets online from a foreign airline, if the foreign airline sells air tickets through an agent or office in Vietnam, the agents and offices will be responsible for withholding and paying FCT (following Clause 2, Article 4 of Circular 103/2014/TT-BTC).

However, where the foreign airline sells e-tickets directly to the company, i.e., sells airline tickets on the website and issues e-tickets directly to the company (not through an agent or office in Vietnam), and the foreign airline does not have tax registration in Vietnam as prescribed in Article 76-79 of Circular 80/2021/TT-BTC or fails to meet the conditions to directly declare tax as prescribed in Article 8 of Circular 103/2014/TT-BTC, the paying company is required to deduct and pay tax on behalf of the foreign airline.

The CIT rate for passenger transportation services is 2% of the revenue subject to CIT. Tax registration documents for the company declaring tax on behalf of the foreign contractor are specified in Clause 6, Article 7 of Circular 105/2020/TT-BTC.


For more information on tax updates and other compliance requirements for businesses operating in Vietnam, follow our monthly releases on the website and social media channels at

Updated on December 16, 2022
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